The design and use of annual budgets to cope with uncertainty

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Reporting earnings per share: Evidence from Portuguese annual reports

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

What makes people stay in or leave shrinking cities? An empirical study from Portugal

The relative attractiveness of cities as places to live determines population movements in or out of them. Understanding the appealing features of a city is fundamental to local governments, particularly for cities facing population decline. Pull and push attributes of cities can include economic aspects, the availability of amenities and psychological constructs, initiating a discussion around which factors are more relevant in explaining migration. However, a pull–push approach has been underexplored in studies of shrinking cities. In the present study, we contribute to the discussion by identifying pull and push factors in Portuguese shrinking cities. Data were collected using a face-to-face questionnaire survey of 701 residents in four shrinking cities: Oporto, Barreiro, Peso da Régua and Moura. Factor analysis and automatic linear modelling were used to analyse the data. Our results support previous findings that the economic activity of a city is the most relevant feature for retaining residents. However, other characteristics specific to each city, especially those related to heritage and natural beauty, are also shown to influence a city’s attractiveness as a place to live. The cause of population shrinkage is also found to influence residents’ assessments of the pull and push attributes of each city. Furthermore, the results show the relevance of social ties and of place attachment to inhabitants’ intention to continue living in their city of residence.

Graph usage in annual reports, evidence from Norwegian listed companies

As investors and other users of annual reports often focus their attention on graphs, it is important that they portray accurate and reliable information. However, previous studies show that graphs often distort information and mislead users. This study analyses graph usage in annual reports from the 52 most traded Norwegian companies. The findings suggest that Norwegian companies commonly use graphs, and that the graph distortions, presentational enhancement and measurement distortion, are present. No evidence of selectivity was found. This study recommends development of guidelines for graphical disclosure, and advises preparers and users of annual reports to be aware of misleading graphs.

School governance and academic excellence: the representations of distinguished students in an annual award of excellence

Within a research project on «academic excellence in the state school», this paper is a contribution to the sociological reflection on the cultural and organisational characteristics of the school and its relationship with the academic success of students. The data we present stem from a case study underway at a secondary school in the north of Portugal, referring to the universe of students that since 2003 have distinguished themselves for achieving grades equal to or greater than 18 (on a scale of 0 to 20) and have thus been included in the school’s Framework of Excellence. From a contextual approach to this educational practice, we focused on the cultural characteristics of the school/subject as analytical support for the study of school and non-school dimensions in their mutual connections. To this end, we used the information from document analysis and data collected from a questionnaire survey administered to more than two-thirds of the students included in the above-mentioned Framework of Excellence. Subsequently, we will use the data from this survey to understand the extent to which academic excellence is perceived as an indivisible social construction of the school’s political and organisational matrix, particularly in terms of the educational and teaching guidelines adopted by the management body. We will conclude by questioning the meaning of the school’s management policies regarding the emphasis on educational outcomes, with particular focus on the representations of excellent students in the processes of school leadership, teaching organisation, school merit and justice.

O livro na revista: como revistas semanais brasileiras e portuguesas abordam livros e literatura

Dissertação de mestrado em Comunicação, Arte e Cultura